My father had some of these made up some years ago but I thought I would alter it slightly for a better packed shape
made from car seat belts. You can get these for free from any scrap yard as they have no commercial value.
Make sure you pull the belt right out before cutting it. Ideally you want one long length rather than two short ones.
get busy with the sewing machine or get someone else to put two large loops in it almost meeting in the centre, larger the better to go over coats etc.
then stitch the centre section into another small loop, just enough to put a thin rope through. You could stitch in a metal or plastic loop/ring if you wanted but it works just the same without and cuts down on size when rolled up.
use plenty of thread, preferably nylon for strength and anti rot nature.
if you keep all the straps flat and not twisted it packs away flat
one over each shoulder, rope to item to be dragged, leaves hands free to use sticks and really put your back into it.
packs away into an apple sized unit. oh..and its free!